O que e Valor Justo?
Valor Justo The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, as defined by IFRS 13 and US GAAP.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Valor Justo” Used in Practice?
A IFRS 13 exige a divulgação de todos os ativos e passivos mensurados pelo valor justo com referência à hierarquia dos inputs.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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O que e Valor Justo?
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, as defined by IFRS 13 and US GAAP.
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